審計(jì)英語(yǔ)詞匯

1、 HYPERLINK /news-243-39492.html 審計(jì)英語(yǔ)詞匯 HYPERLINK / 大耳朵英語(yǔ) HYPERLINK / http:/wwww.ebiggear.ccom 22007-112-23 15:055:20 【 HYPERLINK javascript:window.print(); 打印】 審計(jì)詞匯 審計(jì)計(jì)法 Auddit Laaw, Auudit AAct審計(jì)法法實(shí)施條例 the IImplemmentarry Rulles off the Auditt law審審計(jì)標(biāo)準(zhǔn) aaudit criteeria，aaudit standdard審計(jì)計(jì)準(zhǔn)則 auuditi

2、nng staandardd審計(jì)原則 auditting pprinciiples審審計(jì)手冊(cè) aaudit manuaal公認(rèn)審計(jì)計(jì)準(zhǔn)則 Geenerallly Acccepteed Audditingg Stanndardss審計(jì)法律規(guī)規(guī)范 auddit laaws annd reggulatiions審計(jì)計(jì)體制 auudit ssystemm審計(jì)權(quán)限 auditt purvview； auditt juriisdicttion；aaudit mandaate審計(jì)職職責(zé) auddit reesponssibiliity審計(jì)監(jiān)監(jiān)督 auddit suuperviision； supeervis

3、iion thhroughh audiiting審審計(jì)管轄權(quán) auditt juriisdicttion審計(jì)計(jì)執(zhí)法 immplemeentatiion off audiit lawws andd reguulatioons審計(jì)處處理 auddit saanctioon審計(jì)處罰罰 audiit pennalty依依法審計(jì) cconducct audditingg in aaccorddance with laws審審計(jì)意見(jiàn) aaudit opiniion審計(jì)決決定 auddit deecisioon審計(jì)建議議 audiit sugggestiion, aaudit recommmendaatio

4、n復(fù)復(fù)核意見(jiàn) cconcluusion of auudit rrevieww審計(jì)復(fù)議 auditt appeeal審計(jì)聽(tīng)聽(tīng)證 auddit heearingg審計(jì)復(fù)核 auditt reviiew審計(jì)戰(zhàn)戰(zhàn)略 auddit sttrateggy審計(jì)計(jì)劃劃 audiit plaan審計(jì)方案案 audiiting progrram審計(jì)目目標(biāo) audditingg objeectivee審計(jì)范圍 auditt scoppe審計(jì)內(nèi)容容 audiit covveragee審計(jì)結(jié)論 auditt concclusioon審計(jì)任務(wù)務(wù) audiit asssignmeents審計(jì)計(jì)結(jié)果 auudit ffind

5、inng審計(jì)報(bào)告告 audiit repport審計(jì)計(jì)方法 auudit mmethodd審計(jì)過(guò)程 auditting pprocesss審計(jì)證據(jù)據(jù) audiit eviidencee審計(jì)測(cè)試 auditt testt審計(jì)風(fēng)險(xiǎn) auditt riskk審計(jì)抽樣 auditt samppling審審計(jì)軟件 aaudit softwware審計(jì)計(jì)程序 auuditinng proocedurres審計(jì)調(diào)調(diào)查 auddit innvestiigatioon審計(jì)小組組 audiit teaam審計(jì)線索索 audiit traail工作底底稿 worrking paperr繞過(guò)計(jì)算機(jī)機(jī)審計(jì) auudit

6、inng aroound tthe coomputeer通過(guò)計(jì)算算機(jī)審計(jì) aauditiing thhroughh the compuuter計(jì)算算機(jī)輔助審計(jì)計(jì) compputer-assitted auudit信息息技術(shù)審計(jì) IT auudit合法法性審計(jì) ccompliiance auditt, reggulariity auudit合規(guī)規(guī)性審計(jì) ccompliiance auditt綜合審計(jì) comprrehenssive aaudit效效益審計(jì) vvalue for mmoney auditt （VFMM audiit）績(jī)效審審計(jì) perrformaance aaudit財(cái)財(cái)務(wù)審計(jì) f

7、financcial aaudit財(cái)財(cái)務(wù)報(bào)表審計(jì)計(jì) finaanciall stattementt audiit財(cái)務(wù)收支支審計(jì) auudit oof finnanciaal revvenuess and expennditurres決算審審計(jì) finnal acccountt audiit經(jīng)濟(jì)責(zé)任任審計(jì) acccounttabiliity auudit任中中經(jīng)濟(jì)責(zé)任審審計(jì) midddle tterm aaccounntabillity aaudit離離任經(jīng)濟(jì)責(zé)任任審計(jì) teerm-ennd acccountaabilitty auddit管理審審計(jì) mannagemeent auudit項(xiàng)目目

8、審計(jì) prrojectt audiit外部審計(jì)計(jì) exteernal auditt內(nèi)部審計(jì) interrnal aaudit政政府審計(jì) ggovernnment auditt聯(lián)合審計(jì) jointt audiit實(shí)地審計(jì)計(jì) fielld auddit期末審審計(jì) finnal auudit期中中審計(jì) innterimm audiit定期審計(jì)計(jì) periiodic auditt初次審計(jì) initiial auudit初步步審計(jì) prrelimiinary auditt事后審計(jì) post-auditt事前審計(jì) pre-aaudit事事中審計(jì) cconcurrrent auditt專(zhuān)項(xiàng)審計(jì) specii

9、al auudit法定定審計(jì) sttatutoory auudit后續(xù)續(xù)審計(jì) suuccesssive aaudit跟跟蹤審計(jì) ffolloww up aaudit全全過(guò)程審計(jì) wholee proccess aauditiing突擊審審計(jì) surrprisee audiit審計(jì)報(bào)告告 audiit repport標(biāo)準(zhǔn)準(zhǔn)報(bào)告 sttandarrd repport長(zhǎng)式式報(bào)告 loong-foorm reeport短短式報(bào)告 sshort-form reporrt審計(jì)工作作報(bào)告 auudit wworkinng repport審計(jì)計(jì)結(jié)果公告 Annouuncemeent off Audiit Fi

10、nndingss 審計(jì)長(zhǎng) Audittor Geenerall副審計(jì)長(zhǎng) Deputty Audditor Generral審計(jì)主主任 chiief auuditorr資深審計(jì)師師 seniior auuditorr審計(jì)師（員員） audditor 注冊(cè)內(nèi)部審審計(jì)師 ceertifiied innternaal audditor（CCIA）注冊(cè)冊(cè)信息系統(tǒng)審審計(jì)師 ceertifiied innformaation systeems auuditorr（CISAA）注冊(cè)公共共會(huì)計(jì)師 ccertiffied ppublicc accoountannt（CPAA）特許會(huì)計(jì)計(jì)師 chaartereed

11、acccountaant（CAA）審計(jì)經(jīng)費(fèi)費(fèi) audiit funnds審計(jì)業(yè)業(yè)務(wù)費(fèi) auudit ooperatting eexpensse審計(jì)專(zhuān)項(xiàng)項(xiàng)經(jīng)費(fèi) sppeciall fundds forr audiiting無(wú)無(wú)保留意見(jiàn):unquaalifieed opiinion保保留意見(jiàn) qqualiffied oopinioon無(wú)法表示示意見(jiàn): ddisclaaimer of oppinionn否定意見(jiàn):adverrse oppinionn 招生簡(jiǎn)章： HYPERLINK /info/zxShow.asp?id=1017403 物流師 | HYPERLINK /info/zxShow.asp

12、?id=1041327 國(guó)際貨代 | HYPERLINK /info/zxShow.asp?ID=1039039 報(bào)關(guān)員 | HYPERLINK /info/zxShow.asp?id=1041850 報(bào)檢員 | HYPERLINK /info/zxShow.asp?id=1017404 采購(gòu)師 | HYPERLINK /info/xljy.html 學(xué)歷教育 用戶(hù)幫助： HYPERLINK /help/about.asp?ID=0 關(guān)于我們 | HYPERLINK /help/help.asp?ID=4 聯(lián)系我們 | HYPERLINK /help/help.asp?ID=1 用戶(hù)手冊(cè) |

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14、ngCheng.asp?lx=1 智豐俱樂(lè)部 HYPERLINK /member/index.asp 會(huì)員專(zhuān)區(qū) HYPERLINK /video/index.asp 視頻專(zhuān)區(qū) HYPERLINK /info/zxShow.asp?id=1047460 2008年暑期期班生簡(jiǎn)章 站內(nèi)搜索: HTMLCONTROL Forms.HTML:Text.1 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden

15、.1 HTMLCONTROL Forms.HTML:Hidden.1 ggooglee提供 HYPERLINK /info/wzShow.asp?ID=1048258# l # HTMLCONTROL Forms.HTML:Image.1 HYPERLINK /info/wzList.asp 管理文章 HYPERLINK /info/docList.asp 資料下載 HYPERLINK /info/kjList.asp 培訓(xùn)課件管理文章分類(lèi) HYPERLINK /info/wzList.asp?sort_id=1000128 大學(xué)生就業(yè) HYPERLINK /info/wzList.asp?s

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18、YPERLINK /info/wzList.asp?sort_id=1000039 管理方法 HYPERLINK /info/wzList.asp?sort_id=1000041 管理雜談 HYPERLINK /info/wzList.asp?sort_id=1000042 管理理論 HYPERLINK /info/wzList.asp?sort_id=1000043 自我成長(zhǎng) HYPERLINK /info/wzList.asp?sort_id=1000045 營(yíng)銷(xiāo)管理 HYPERLINK /info/wzList.asp?sort_id=1000046 財(cái)務(wù)稅匯 HYPERLINK /in

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20、?sort_id=1000054 項(xiàng)目管理 HYPERLINK /info/wzList.asp?sort_id=1000058 制度大全 HYPERLINK /info/wzList.asp?sort_id=1000060 表格大全實(shí)用審計(jì)英語(yǔ)詞匯(1)作者：admin發(fā)表時(shí)間：2008-3-5 11:31:27瀏覽117次發(fā)表/轉(zhuǎn)載文章可換積分實(shí)用審計(jì)英語(yǔ)詞匯(一) 1abilitytoperformthework能力履行工作2cedures承兌程序過(guò)程3accountability經(jīng)管責(zé)任,問(wèn)責(zé)性4accountingestimate會(huì)計(jì)估計(jì)5accountsreceivablelist

21、ing應(yīng)收帳款掛牌6accountsreceivable應(yīng)收賬款7accrualslisting應(yīng)計(jì)項(xiàng)目掛牌8accruals應(yīng)計(jì)項(xiàng)目9accuracy準(zhǔn)確性10adverseopinion否定意見(jiàn)11agedanalysis年老的分析（法,學(xué)）研究12agents代理人13cedures約定審查業(yè)務(wù)14analysisoferrors錯(cuò)誤的分析（法,學(xué)）研究15anomalouserror反常的錯(cuò)誤16appointmentethics任命倫理學(xué)17appointment任命18associatedfirms聯(lián)合的堅(jiān)挺19associationofcharteredcertifiedacco

22、unts（ACCA）特計(jì)的證（經(jīng)執(zhí)業(yè)的結(jié)社（ACCA）20assuranceengagement保證債務(wù)21assurance保證22audit審計(jì),審核,核數(shù)23auditacceptance審計(jì)承兌24auditapproach審計(jì)靠近25mittee審計(jì)委員會(huì),審計(jì)小組26ahuditengagement審計(jì)業(yè)務(wù)約定書(shū)27auditevaluation審計(jì)評(píng)價(jià)28auditevidence審計(jì)證據(jù)29auditplan審計(jì)計(jì)劃30gram審計(jì)程序31munication審計(jì)報(bào)告如一個(gè)通訊方法32auditreport審計(jì)報(bào)告33auditrisk審計(jì)風(fēng)險(xiǎn)34auditsampling審計(jì)

23、抽樣35auditstaffing審計(jì)工作人員36audittiming審計(jì)定時(shí)37audittrail審計(jì)線索38auditingstandards審計(jì)準(zhǔn)則39auditorsdutyofcare審計(jì)（查帳）員的撫養(yǎng)責(zé)任40auditorsreport審計(jì)報(bào)告41authorityattachedtoISAs代理權(quán)附上到國(guó)際砂糖協(xié)定42automatedworkingpapers自動(dòng)化了工作文件43baddebts壞賬44bank銀行45bankreconciliation銀行對(duì)賬單,余額調(diào)節(jié)表46erests受益權(quán)47bestvalue最好的價(jià)值48businessrisk經(jīng)營(yíng)風(fēng)險(xiǎn)49mi

24、tteecadbury委員會(huì)50cashcount現(xiàn)金盤(pán)點(diǎn)51cashsystem兌現(xiàn)系統(tǒng)52changesinnatureofengagement改變債務(wù)的性質(zhì)上53mitments費(fèi)用和評(píng)論54charities寬大55tomwallstom墻壁56chronologyofanaudit一審計(jì)的年代表57CISapplicationcontrolsCIS申請(qǐng)控制58CISenvironmentsstand-alonemicrocomputersCIS環(huán)境單機(jī)微型計(jì)算器59clientscreening委托人甄別60closelyconnected接近地連接61clubs俱樂(lè)部62commu

25、nicationsbetweenauditorsandmanagement通訊在審計(jì)（查帳）員和經(jīng)營(yíng)之間63ernalcontrol內(nèi)部控制上的通訊64companiesact公司法65comparativefinancialstatements比較財(cái)務(wù)報(bào)表66comparatives比較的67competence能力68compilationengagement編輯債務(wù)69completeness完整性70completionoftheaudit審計(jì)的結(jié)束71compliancewithaccountingregulations符合的作法會(huì)計(jì)規(guī)則72computersassistedaudi

26、ttechniques（CAATs）計(jì)算器援助的審計(jì)技術(shù)（CAATs）73confidence信任74confidentiality保密性75confirmationofaccountsreceivable應(yīng)收帳款的查證76erest利益沖突77constructiveobligation建設(shè)的待付款78contingentasset或有資產(chǎn)79contingentliability或有負(fù)債80controlenvironment控制環(huán)境81cedures控制程序82controlrisk控制風(fēng)險(xiǎn)83controversy論戰(zhàn)84ernance公司治理,公司管制85correspondingf

27、igures相應(yīng)的計(jì)算86costofconversion轉(zhuǎn)換成本,加工成本87cost成本88courtesy優(yōu)待89creditors債權(quán)人90currentauditfiles本期審計(jì)檔案91databasemanagementsystem（DBMS）數(shù)據(jù)庫(kù)管理制度（數(shù)據(jù)管理系統(tǒng)）92dateofreport報(bào)告的日期93depreciation折舊,貶值94designofthesample樣品的設(shè)計(jì)95detectionrisk檢查風(fēng)險(xiǎn)96directverificationapproach直接核查法97directionaltesting方向的抽查98directorsemolum

28、ents董事酬金99directorsservecontracts董事服務(wù)合約100disagreementwithmanagement與經(jīng)營(yíng)的不一致101disclaimerofopinion拒絕表示意見(jiàn)102distributions分銷(xiāo),分派103documentationofunderstandingandassessmentofcontrolrisk控制風(fēng)險(xiǎn)的協(xié)商和評(píng)定的文件編集104cess證明審計(jì)程序105duecare應(yīng)有關(guān)注106dueskillandcare到期的技能和謹(jǐn)慎107economy經(jīng)濟(jì)108education教育109effectiveness效用,效果110e

29、fficiency效益,效率111eligibility/ineligibility合格/無(wú)被選資格112emphasisofmatter物質(zhì)的強(qiáng)調(diào)113engagementeconomics債務(wù)經(jīng)濟(jì)學(xué)114engagementletter業(yè)務(wù)約定書(shū)115error差錯(cuò)116cedures審計(jì)手序的結(jié)果評(píng)估117examinations檢查118existence存在性119expectations期望差距120expectederror預(yù)期的錯(cuò)誤121experience經(jīng)驗(yàn)122expert專(zhuān)家123externalaudit獨(dú)立審計(jì)124externalreviewreports外部的評(píng)

30、論報(bào)告125fair公正126feenegotiation費(fèi)談判127finalassessmentofcontrolrisk控制風(fēng)險(xiǎn)的確定評(píng)定128finalaudit期末審計(jì)129financialstatementassertions財(cái)政報(bào)告宣稱(chēng)130financial財(cái)務(wù)131finishedgoods產(chǎn)成品132flowcharts流程圖133fraudanderror舞弊134fraud欺詐135fundamentalprinciples基本原理136generalCIScontrols一般的CIS控制137generalreportstomangement對(duì)（牛犬等的）疥癬的一般

31、報(bào)告138goingconcernassumption持續(xù)經(jīng)營(yíng)假設(shè)101ddisclaaimerofopiniion拒絕表示意意見(jiàn)1102distrributiions分銷(xiāo),分分派1103docummentattionoofundderstaandinggandassesssmenttofccontroolrissk控制風(fēng)險(xiǎn)險(xiǎn)的協(xié)商和評(píng)評(píng)定的文件編編集1104docummentinngtheeaudiitproocess證證明審計(jì)程序序1005dduecaare應(yīng)有關(guān)注1066duueskiillanndcarre到期的技技能和謹(jǐn)慎1077ecconomyy經(jīng)濟(jì)濟(jì)1008eeducattion

32、教育109efffectivvenesss效用用,效果110effficienncy效益,效率率1111eeligibbilityy/inneligiibilitty合格/無(wú)被選選資格112emphhasisofmaatter物物質(zhì)的強(qiáng)調(diào)1133enngagemmenteeconommics債務(wù)務(wù)經(jīng)濟(jì)學(xué)114enggagemeentleetter業(yè)務(wù)務(wù)約定書(shū)115eerror差錯(cuò)錯(cuò)1116eevaluaatingofreesultssofaauditproceeduress審計(jì)手序的的結(jié)果評(píng)估1177exxaminaationss檢查查1118eexisteence存在性1199exxpect

33、aationss期望望差距120expeectederrorr預(yù)期期的錯(cuò)誤121expperiennce經(jīng)驗(yàn)122exppert專(zhuān)家123extternallaudiit獨(dú)獨(dú)立審計(jì)124extternallreviiewreeportss外部的評(píng)論論報(bào)告125fairr公正正1226ffeeneegotiaation費(fèi)費(fèi)談判127finaalasssessmeentoffconttrolrrisk控制制風(fēng)險(xiǎn)的確定定評(píng)定128finaalauddit期末審計(jì)1299fiinanciialsttatemeentasssertiions財(cái)政政報(bào)告宣稱(chēng)1300fiinanciial財(cái)務(wù)131finii

34、shedgoodss產(chǎn)成成品1132flowcchartss流程程圖1133frauddanderrorr舞弊弊1334ffraud欺欺詐1135fundaamentaalpriinciplles基本原理1366geenerallCIScontrrols一般般的CISS控制137genneralreporrtstoomanggementt對(duì)（牛牛犬等的）疥疥癬的一般報(bào)報(bào)告1138goinggconccernaassumpption持續(xù)經(jīng)經(jīng)營(yíng)假設(shè)139goiingcooncernn持續(xù)續(xù)經(jīng)營(yíng)140gooddsonsaleorreeturn貨貨物準(zhǔn)許退貨貨買(mǎi)賣(mài)141gooddwill商譽(yù)1422g

35、oovernaance統(tǒng)治治1443ggreenbburyccommittteegrreenbuury委員員會(huì)1144guidaancefforinnternaalaudditorss指導(dǎo)為內(nèi)部部審計(jì)員145hammpelccommittteehamppel委員員會(huì)1146haphaazardselecction隨意選選擇1147hospiitalitty款待148hummanreesourcces人力資源1499IAAPS10000innter-bbankcconfirrmatioonproocedurresIAPPS10000在中間間-銀行查查證程序過(guò)程程1550IIAPS11001CCI

36、Sennvironnmentss-stannd-aloonemiicrocoomputeersIAPSS10011CIS環(huán)境-單機(jī)機(jī)微型計(jì)算器器1551IIAPS11002CCISennvironnmentss-on-llineccomputtersyystemssIAPS1002CIS環(huán)環(huán)境-（與主主機(jī)）聯(lián)機(jī)計(jì)計(jì)算器系統(tǒng)1522IAAPS10003CIISenvvironmments-databbasessystemmsIAPPS10003CISS環(huán)境-數(shù)據(jù)庫(kù)系統(tǒng)統(tǒng)153IAPSS10055thespeciialcoonsideeratioonsinntheaudittofssmallent

37、itties在在小的個(gè)體審審計(jì)中的IIAPS11005特特別的考慮1544IAAS2iinventtoriess信息家電2庫(kù)存1555IAAS10eveentsaafterthebbalanccesheeetdaate在平衡sheeeet日期後後面的信息家家電10事件156IFACCscoddeofethiccsforrproffessioonalaaccounntantssIFACss道德準(zhǔn)則則為職業(yè)會(huì)計(jì)計(jì)師1157incommetaxx所得得稅1158incommingaauditoors收入審審計(jì)（查帳）員員1559iindepeendenttestiimate獨(dú)獨(dú)立的估計(jì)1600inn

38、eligiiblefforapppointtment無(wú)無(wú)被選資格的的為任命161infformattionttechnoology信息技技術(shù)1162inherrentrrisk固有風(fēng)險(xiǎn)險(xiǎn)1663iinitiaalcommmuniccationn簽署通訊1644innsurannce保險(xiǎn)165intaangiblles無(wú)形166inteegrityy完整整性1167interrimauudit中期審計(jì)計(jì)1668iinternnalauuditinng內(nèi)內(nèi)部審計(jì)169intternallaudiitors內(nèi)部審審計(jì)師170inteernalcontrrolevvaluattionqquestiio

39、nnaiires（IICEQs）內(nèi)部控控制評(píng)價(jià)調(diào)查查表1171interrnalccontroolqueestionnnairees（ICCQs）內(nèi)部控控制調(diào)查表1722innternaalconntrolsysteem內(nèi)內(nèi)部控制系統(tǒng)統(tǒng)1773iinternnalreeviewassiggnmentt內(nèi)部的評(píng)論論轉(zhuǎn)讓174inteernatiionalaudittandassurrancestanddardsboardd（IAAASB）國(guó)際際的審計(jì)和保保證標(biāo)準(zhǔn)登船船（IAAASB）175intternattionallaudiitingpractticesstatemments（IAPSSs）

40、國(guó)際際的審計(jì)實(shí)務(wù)務(wù)聲明（IIAPSs）1766innternaationaalfedderatiionoffaccoountannts（IIFAC）國(guó)際會(huì)計(jì)師師聯(lián)合會(huì)（IIFAC）1777innventoorysyystem盤(pán)存制制度1178invenntoryvaluaation存貨估估價(jià)1179ISA2230doocumenntatioon文文件編制180ISAA240frauddanderrorr國(guó)際砂糖協(xié)協(xié)定2400欺詐和錯(cuò)錯(cuò)誤注會(huì)審計(jì)英語(yǔ)詞詞匯表作者：-文章來(lái)源源：轉(zhuǎn)載點(diǎn)擊數(shù)數(shù)： 8099更更新時(shí)間：22008-55-26 Auditing 審計(jì) 1.Assurance engage

41、ments and external audit 鑒證業(yè)務(wù)和外部審計(jì) Materiality， true and fair presentation， reasonable assurance 重要性，真實(shí)、公允反映，合理保證 Appointment， removal and resignation of auditors 注冊(cè)會(huì)計(jì)師的聘用，解聘和辭職 Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion 審計(jì)意見(jiàn)類(lèi)型：無(wú)保留意見(jiàn)，保留意見(jiàn)，否定意見(jiàn)，無(wú)法表示

42、意見(jiàn) Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior 職業(yè)道德：獨(dú)立、客觀和公正，專(zhuān)業(yè)勝任能力，應(yīng)有的關(guān)注，保密性，職業(yè)行為 Engagement letter 審計(jì)業(yè)務(wù)約定書(shū) 2.Planning and risk assessment 審計(jì)計(jì)劃和風(fēng)險(xiǎn)評(píng)估 General principles 一般原則 Plan and perform audits with an attit

43、ude of professional skepticism 計(jì)劃和執(zhí)行審計(jì)業(yè)務(wù)應(yīng)保持應(yīng)有的職業(yè)懷疑態(tài)度 Audit risks = inherent risk control risk detection risk 審計(jì)風(fēng)險(xiǎn)=固有風(fēng)險(xiǎn)控制風(fēng)險(xiǎn)檢查風(fēng)險(xiǎn) Risk-based approach 風(fēng)險(xiǎn)導(dǎo)向型審計(jì) Understanding the entity and knowledge of the business 了解被審單位 Assessing the risks of material misstatement and fraud 估計(jì)重大錯(cuò)報(bào)或舞弊的風(fēng)險(xiǎn) Materiality （le

44、vel）， tolerable error 重要性水平，可容忍誤差 Analytical procedures 分析性復(fù)核程序 Planning an audit 制定審計(jì)計(jì)劃 Audit documentation： working papers 審計(jì)記錄：工作底稿 The work of others 利用其他人的工作 Rely on the work of experts 利用專(zhuān)家工作 Rely on the work of internal audit 利用內(nèi)部審計(jì)人員的工作 3.Internal control 內(nèi)部控制 The evaluation of internal cont

45、rol systems 內(nèi)部控制系統(tǒng)評(píng)價(jià)Tests of control 控制測(cè)試 Substantive procedures （time， nature， extent） 實(shí)質(zhì)性程序（時(shí)間，性質(zhì)，范圍） Transaction cycles： revenue， purchases， inventory， etc. 4.Audit evidence 審計(jì)證據(jù) Obtain sufficient， appropriate audit evidence 獲取充分、適當(dāng)?shù)膶徲?jì)證據(jù) Assertions contained in the financial statements： completen

46、ess， occurrence， existence， measurement， presentation and disclosure， rights and obligations 財(cái)務(wù)報(bào)表所包含的認(rèn)定：完整性，發(fā)生，存在，計(jì)價(jià)，表達(dá)和披露，權(quán)利和義務(wù) The audit of specific items 具體項(xiàng)目的審計(jì) Receivables： confirmation 應(yīng)收賬款：函證 Inventory： counting， cut-off， confirmation of inventory held by third parties 存貨：盤(pán)點(diǎn)，截止測(cè)試，對(duì)第三方持有存貨進(jìn)行函證

47、Payables： supplier statement reconciliation， confirmation 應(yīng)付賬款：供應(yīng)商對(duì)帳，函證 Bank and cash： bank confirmation 貨幣資金：銀行函證 Auditing sampling 審計(jì)抽樣 5.Review 復(fù)核 Subsequent events 期后事項(xiàng) Going concern 持續(xù)經(jīng)營(yíng) Management representations 管理層聲明 Audit finalization and the final review： unadjusted differences 終結(jié)審計(jì)和最后復(fù)核：未

48、調(diào)整差異 6.Reporting 審計(jì)報(bào)告Appendix帳目名詞一、 資產(chǎn)類(lèi) Assets 流動(dòng)資產(chǎn) Current assets 貨幣資金 Cash and cash equivalents 現(xiàn)金 Cash 銀行存款 Cash in bank 其他貨幣資金 Other cash and cash equivalents 外埠存款 Other city Cash in bank 銀行本票 Cashiers cheque 銀行匯票 Bank draft 信用卡 Credit card 信用證保證金 L/C Guarantee deposits 存出投資款 Refundable deposits

49、 短期投資 Short-term investments 股票 Short-term investments - stock 債券 Short-term investments - corporate bonds 基金 Short-term investments - corporate funds 其他 Short-term investments - other 短期投資跌價(jià)準(zhǔn)備 Short-term investments falling price reserves 應(yīng)收款 Account receivable 應(yīng)收票據(jù) Note receivable 銀行承兌匯票 Bank acce

50、ptance 商業(yè)承兌匯票 Trade acceptance 應(yīng)收股利 Dividend receivable 應(yīng)收利息 Interest receivable 應(yīng)收賬款 Account receivable 其他應(yīng)收款 Other notes receivable 壞賬準(zhǔn)備 Bad debt reserves 預(yù)付賬款 Advance money 應(yīng)收補(bǔ)貼款 Cover deficit by state subsidies of receivable 庫(kù)存資產(chǎn) Inventories 物資采購(gòu) Supplies purchasing 原材料 Raw materials 包裝物 Wrappag

51、e 低值易耗品 Low-value consumption goods 材料成本差異 Materials cost variance 自制半成品 Semi-Finished goods 庫(kù)存商品 Finished goods 商品進(jìn)銷(xiāo)差價(jià) Differences between purchasing and selling price 委托加工物資 Work in process - outsourced 委托代銷(xiāo)商品 Trust to and sell the goods on a commission basis 受托代銷(xiāo)商品 Commissioned and sell the goods

52、 on a commission basis 存貨跌價(jià)準(zhǔn)備 Inventory falling price reserves 分期收款發(fā)出商品 Collect money and send out the goods by stages 待攤費(fèi)用 Deferred and prepaid expenses 長(zhǎng)期投資 Long-term investment 長(zhǎng)期股權(quán)投資 Long-term investment on stocks 股票投資 Investment on stocks 其他股權(quán)投資 Other investment on stocks 長(zhǎng)期債權(quán)投資 Long-term inves

53、tment on bonds 債券投資 Investment on bonds 其他債權(quán)投資 Other investment on bonds 長(zhǎng)期投資減值準(zhǔn)備 Long-term investments depreciation reserves 股權(quán)投資減值準(zhǔn)備 Stock rights investment depreciation reserves 債權(quán)投資減值準(zhǔn)備 Bcreditors rights investment depreciation reserves 委托貸款 Entrust loans 本金 Principal 利息 Interest 減值準(zhǔn)備 Depreciati

54、on reserves 固定資產(chǎn) Fixed assets 房屋 Building 建筑物 Structure 機(jī)器設(shè)備 Machinery equipment 運(yùn)輸設(shè)備 Transportation facilities 工具器具 Instruments and implement 累計(jì)折舊 Accumulated depreciation 固定資產(chǎn)減值準(zhǔn)備 Fixed assets depreciation reserves 房屋、建筑物減值準(zhǔn)備 Building/structure depreciation reserves 機(jī)器設(shè)備減值準(zhǔn)備 Machinery equipment de

55、preciation reserves 工程物資 Project goods and material 專(zhuān)用材料 Special-purpose material 專(zhuān)用設(shè)備 Special-purpose equipment 預(yù)付大型設(shè)備款 Prepayments for equipment 為生產(chǎn)準(zhǔn)備的工具及器具 Preparative instruments and implement for fabricate 在建工程 Construction-in-process 安裝工程 Erection works 在安裝設(shè)備 Erecting equipment-in-process 技術(shù)改造

56、工程 Technical innovation project 大修理工程 General overhaul project 在建工程減值準(zhǔn)備 Construction-in-process depreciation reserves 固定資產(chǎn)清理 Liquidation of fixed assets 無(wú)形資產(chǎn) Intangible assets 專(zhuān)利權(quán) Patents 非專(zhuān)利技術(shù) Non-Patents 商標(biāo)權(quán) Trademarks, Trade names 著作權(quán) Copyrights 土地使用權(quán) Tenure 商譽(yù) Goodwill 無(wú)形資產(chǎn)減值準(zhǔn)備 Intangible Assets

57、 depreciation reserves 專(zhuān)利權(quán)減值準(zhǔn)備 Patent rights depreciation reserves 商標(biāo)權(quán)減值準(zhǔn)備 trademark rights depreciation reserves 未確認(rèn)融資費(fèi)用 Unacknowledged financial charges 待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income 待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income 待處理流動(dòng)資產(chǎn)損溢 Wait deal intangible assets loss or income 待處理固定資產(chǎn)損溢 Wa

58、it deal fixed assets loss or income 本文來(lái)自: 恒星英語(yǔ)學(xué)習(xí)網(wǎng)(www.H) 詳細(xì)出處參考： HYPERLINK /word/kuaiji/2007-09-02/13195.html /word/kuaiji/2007-09-02/13195.htmlaccountant genaral 會(huì)計(jì)主任account balancde 結(jié)平的帳戶(hù)account bill 帳單account books 帳account classification 帳戶(hù)分類(lèi) account current 往來(lái)帳account form of balance sheet 帳戶(hù)式資

59、產(chǎn)負(fù)債表account form of profit and loss statement 帳戶(hù)式損益表account payable 應(yīng)付帳款account receivable 應(yīng)收帳款 account of payments 支出表account of receipts 收入表account title 帳戶(hù)名稱(chēng)，會(huì)計(jì)科目accounting year 或financial year 會(huì)計(jì)年度accounts payable ledger 應(yīng)付款分類(lèi)帳Accounting period（會(huì)計(jì)期間）are related to specific time periods ,typicall

60、y one year（通常是一年) 資產(chǎn)負(fù)債表：balance sheet 可以不大寫(xiě)b利潤(rùn)表： income statements (or statements of income)利潤(rùn)分配表：retained earnings現(xiàn)金流量表：cash flows二、負(fù)債類(lèi) Liability 短期負(fù)債 Current liability 短期借款 Short-term borrowing 應(yīng)付票據(jù) Notes payable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 應(yīng)付賬款 Account payable 預(yù)收賬款 Deposit rece